GUJARAT AMBUJA EXPORTS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners have challenged a circular No.18/2006 dated 5.6.2006 issued by the Central Government. They have consequently prayed for a permanent prohibition against the respondents from levying and recovering Special Additional Customs Duty under section 3(5) of the Customs Tariff Act, 1975 from the petitioners on their imports of Crude Palm Oil, Vanaspati Ghee and Fatty Acid imported at Kandla Port and Inland Containers Depot, at Ahmedabad (ICD).

(2.) The facts may be noted at the outset.

(3.) By virtue of Notification No.20/2006 dated 1.3.2006, however, the Government of India granted exemption from payment of such SAD in certain circumstances. Portion of such notification relevant for our purpose, reads as under : <FRM>JUDGEMENT_1559_TLGJ0_2012_1.html</FRM>